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CIRCULAR No

CIRCULAR No. 113/2000/TT-BTC OF NOVEMBER 27, 2000 TEMPORARILY GUIDING THE SPENDING REGIMES AND LEVELS FOR THE EXPERIMENTATION OF THE JUNIOR-HIGH EDUCATION CURRICULUM AND TEXTBOOKS UNDER THE JUNIOR SECONDARY EDUCATION DEVELOPMENT PROJECT

Pursuant to the Capital-Borrowing Agreement No. 1537/VIE (SF) signed on November 7, 1999 between the Vietnamese Government and the Asian Development Bank;

Pursuant to the Prime Minister�s Decision No. 642/TTg of August 8, 1997 approving the Project on Junior-High Education Development;

In order to enhance to management over the experimentation of junior-high education curriculum and textbooks under the Junior-High Education Development Project, the Ministry of Finance hereby provides temporary guidance on spending regimes and levels for experimental activities as follows:

I. GENERAL PRINCIPLES:

Funding for the implementation of the Junior-High Education Development Project is the amount of capital borrowed from the Asian Development Bank (ADB), which is also a source of the State budget�s revenue; hence, all expenses must be made in strict compliance with procedures and principles of the current financial regime.

The spending levels stipulated in this Circular shall apply during the time of experimenting the new curriculum and textbooks at the junior-high education level under the Junior-High Education Development Project (with capital borrowed from the ADB).

Subject to the application of this Circular shall be junior-high schools in urban and rural districts of provinces and cities, which have been chosen by the Ministry of Education and Training for the experiment.

II. SPECIFIC PROVISIONS:

1. Spending contents and levels:

1.1. Payment of allowances for teachers performing the demonstration teaching: VND 10,000/period.

1.2. Payment of allowances for teachers performing the experimental teaching: VND 5,000/period.

1.3. Payment of responsibility allowances for principals, vice principals and members of the steering boards for the experimentation at various levels: maximum VND 150,000/person/month.

1.4. Expenses for organizing refresher courses for teachers, lecturers and experimentation-directing officials, expenses for organizing preliminary and final reviews of the experimentation: VND 50,000/person/day.

1.5. Expenses for conducting inspection of experimental teaching in experimentation schools shall comply with the following regimes:

- Expenses for travelling and accommodation shall comply with the levels prescribed in Circular No. 94/1998/TT-BTC of June 30, 1998 of the Ministry of Finance stipulating the working travel allowances for State officials and employees who are sent on working mission inside the country.

- The working travel allowances for officials and employees who are sent to conduct inspection in the schools under the experimentation of the junior-high education curriculum and textbooks, shall increase by 0.5 time over the to current levels prescribed in Official Dispatch No. 4506/TC-TCDN of September 9, 2000 of the Ministry of Finance:

+ In delta and midland provinces, such allowance level shall not exceed VND 30,000/person/day.

+ In offshore islands, border regions and deep-lying areas, such allowance level shall not exceed VND 60,000/person/day.

1.6. Payment for overtime work and overtime teaching (if any) shall comply with current regulations.

1.7. Expenses for stationary, teaching materials and communications shall be made according to experimentation�s demands, and in conformity with funding capability of the project.

2. The work of cost estimation, funding management, allocation and final settlements:

a/ Cost estimation:

Basing themselves on the Education and Training Minister�s Decisions assigning the task of experimenting the new junior-high education curriculum and textbooks, the principals of junior-high schools shall make detailed estimates of funding for the experimentation, and send them to the Education Sections and the provincial/municipal Project Management Boards for sum-up reports to be sent to the Central Project Administration Committee for appraisal and approval, then inclusion into the annual estimates.

b/ Allocation:

After the capital-withdrawal plans of the Junior-High Education Development Project has been approved by the Minister of Finance, the Central Project Administration Committee shall base on the tasks of experimenting the new junior-high education curriculum and textbooks of each province or city to request the serving bank (at central level) to transfer capital to the accounts opened at the serving banks of the Education Sections which carry out the experimentation of the new curriculum and textbooks of junior-high education, in order to cover expenses for the projects

c/ Management and final settlement:

- The Provincial Project Administration Committee shall guide the Education Sections of the districts, where experimentation junior-high schools are located, to open books for monitoring, make daily entries, and synthesize expenditure final settlements on the yearly basis. Vouchers of expenditures of each school shall be kept in the district Education Sections.

- The Provincial Project Administration Committee shall synthesize and supervise all expenditures for the Project and the experimentation activities, and bear responsibility before the Project�s Central Administration Committee, financial, auditing and other concerned functional agencies for the lawfulness and reasonability of spending items already approved.

- At the year-end, the Provincial Project Administration Committee shall inspect and sum-up project expenditures final settlements of the whole province, including expenditures for experimentation of the new curriculum and textbooks of junior-high education, and send them to the Central Project Administration Committee.

3. The work of inspection:

The Ministry of Education and Training shall coordinate with the Ministry of Finance and the Central Project Administration Committee in conducting regular or irregular inspections of the fund disbursement by the Project Administration Committees of the provinces, centrally-run cities, urban and rural districts as well as experimentation schools.

III. IMPLEMENTATION PROVISIONS:

1. This Circular takes effect from the 2000-2001 school year, and shall apply during the time of experimenting the new curriculum and textbooks of junior-high education level under the Project on Junior-High Education Development.

2. In the course of implementation, if there are any difficulties and troubles, they should be reported to the Ministry of Finance for consideration and settlement.

For the Minister of Finance

Vice Minister
NGUYEN THI KIM NGAN